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1Clear out junk files and repair common Windows errors2Fix the driver behind crashes, sound loss and screen glitches3Repair Windows errors before they cause bigger problemsIf SARS changes your tax position after an audit, you can challenge the revised assessment. The usual path is to respond to the Audit Findings Letter, request reasons if the assessment is unclear, lodge a properly supported objection, and appeal within the prescribed period if SARS disallows it. Deadlines are measured in business days and missing one can limit your rights, so keep every notice and calendar each date as soon as it arrives.
Updated 18 October 2026. This is general information about the South African Revenue Service (SARS) dispute process, not advice on your individual facts. SARS procedures, public notices and electronic forms can change; check the current SARS guidance for the tax type involved.
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What a reassessment after an audit means
An audit may show SARS that income, deductions, output tax, input tax or another item was reported incorrectly. SARS can first send an Audit Findings Letter describing the proposed adjustment. You must receive at least 21 business days to respond to that letter, according to SARS audit guidance.
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Clear out junk files and repair common Windows errorsFree Scan →Scan for outdated or missing drivers - takes under a minuteDriver Scan →After considering your response, SARS may issue a revised assessment (often called a reassessment). The notice should identify the assessment grounds, the amount due and the payment deadline, and may be delivered through eFiling, email or post. SARS may also impose an understatement penalty where the tax position was understated; in applicable cases, SARS states that the penalty can be as high as 200% of the shortfall.
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A reassessment is not the end of the dispute process. For covered tax types, you can ask for reasons, object to the assessment and, if necessary, appeal the objection outcome.
What happens from audit findings to a revised assessment
1. SARS sends the Audit Findings Letter
Read the proposed adjustments line by line. Identify each item SARS says is wrong, the factual explanation, the tax effect and any proposed penalty. Use the response period to provide contracts, invoices, bank records, calculations and explanations that address the specific findings. Keep proof of when and how you responded.
2. SARS considers your response
SARS may accept your explanation, change the proposed adjustment or proceed with an assessment. A response to the findings letter is not the same as a formal objection to a later assessment. If SARS issues a revised assessment, the objection timetable runs from that assessment (subject to the reasons procedure described below).
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3. SARS issues the revised assessment
Check the notice date, tax period, disputed items, assessed amount, penalties, interest references and payment deadline. Save the original notice and any finalisation letter. These documents establish what decision you are challenging and help prove that your objection was filed on time.
How long can SARS keep an assessment open?
For non-self-assessed taxes such as income tax, SARS says an assessment normally becomes final after three years. For self-assessed taxes such as VAT, the normal period is five years. Those periods are not an absolute shield: SARS says it may reopen an assessment where it finds fraud, misrepresentation or non-disclosure, and the law can allow extensions of finality in some circumstances.
Keep records for the relevant retention period and longer where an audit, objection or appeal is still active. A later reopening does not remove your right to challenge the resulting assessment; it changes the factual history and the evidence you may need.
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Requesting reasons when the assessment is unclear
When a reasons request helps
You may request reasons if you are aggrieved by the assessment or cannot understand how SARS arrived at it. Reasons can identify the legal provision, facts, calculations or evidence on which SARS relied, allowing you to formulate precise objection grounds rather than making a general disagreement.
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Deadline and form
SARS guidance says the request must be made in the prescribed form and manner, generally within 30 business days after the assessment or decision. Use the channel SARS specifies for the relevant tax type, commonly eFiling or the prescribed manual process, and retain the submission confirmation.
Reasons are not an objection
A reasons request supports the objection; it does not replace it. Once SARS gives notice that adequate reasons have been supplied, or delivers reasons or further reasons, calculate the objection period from the applicable date. Do not wait for an informal conversation or email if a formal filing deadline is approaching.
Lodging an objection to the reassessment
Ordinary deadline
For the tax types covered by SARS’s automated dispute process, SARS currently states that an objection is generally due within 80 business days after the assessment or decision. If you requested reasons, the period runs from SARS’s notice that adequate reasons were supplied or from delivery of the reasons or further reasons, as applicable.
Older SARS FAQ material has referred to a 30-business-day objection period. That wording may not apply to the current process or every tax type. Use the current SARS objections page and the public notice that applies to your tax type, and record the exact calculation of business days.
What the objection must contain
A strong objection is specific enough for SARS to decide without guessing what you dispute. It should:
- Identify the assessment number, tax period and exact item or amount challenged.
- Explain the factual error, legal error or both.
- Show the calculation you say is correct.
- Attach new substantiating documents that were not previously supplied, where relevant.
- Address penalties separately if you dispute the behaviour classification, the amount or the facts supporting it.
A statement such as “the assessment is wrong” is unlikely to preserve every argument. Match each ground to evidence and, where appropriate, the statutory provision or SARS interpretation you rely on.
Submission channels and proof
Submit through SARS eFiling or the prescribed branch or manual channel for the tax type. Save the completed form, attachments, electronic receipt, reference number and a copy of what SARS received. Large files may need to be split or submitted through a specified alternative channel; follow the instructions shown for your case rather than sending duplicate informal emails.
What SARS does after filing
SARS says it will endeavour to notify you of an invalid objection or a need for additional documents within 30 business days. It generally aims to notify you of the outcome within 60 business days. Counting can differ when SARS requests supporting documents, and exceptional circumstances may allow an extension. Respond to document requests by the stated date and keep evidence of delivery.
If SARS disallows the objection: appealing
Appeal deadline
If SARS disallows your objection in full or in part, you have a right to appeal to the tax board or tax court. SARS says the appeal is generally due within 30 business days after delivery of the objection outcome.
Possible extensions
A senior SARS official may extend the appeal period by up to 21 business days for reasonable grounds, or by up to 45 business days for exceptional circumstances. An extension is not automatic. File the appeal and any late-filing explanation in the prescribed manner, and explain the dates, cause of delay and steps taken to avoid further delay.
What an appeal must say
Identify which objection grounds you continue to pursue, explain why SARS’s decision is wrong and attach the supporting documents. An appeal is not an opportunity to leave the objection vague or introduce unrelated issues. Align the appeal with the assessment and objection record, while correcting any legal or factual errors in the objection outcome.
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Alternative dispute resolution
After a valid appeal, SARS and the taxpayer may by mutual agreement use alternative dispute resolution under the applicable rules. The dispute-resolution framework is grounded in Chapter 9 of the Tax Administration Act, 2011, and rules made under section 103. ADR requires agreement; it is not a unilateral replacement for filing the appeal.
Do you still owe the tax while disputing it?
The assessment notice remains the document that states the amount due and the payment deadline. Filing an objection or appeal does not rewrite the notice. Do not assume that a dispute automatically cancels the debt, stops collection or removes interest and penalties. Review the payment position immediately and use the SARS process applicable to your tax type if you need payment relief or a collection decision addressed. Obtain professional advice promptly where the amount is material, because waiting for the dispute outcome can create additional exposure.
Deadlines and remedies at a glance
| Stage | Trigger | Ordinary period in SARS guidance | Purpose and key content |
|---|---|---|---|
| Response to Audit Findings Letter | SARS issues proposed audit findings | At least 21 business days | Explain errors and provide evidence before SARS finalises the assessment. |
| Request for reasons | Assessment or decision is unclear or disputed | Generally 30 business days | Obtain the basis needed to formulate an informed objection. |
| Objection | Assessment or decision, or reasons supplied after a valid reasons request | Generally 80 business days for covered tax types | State the exact disputed items, factual and legal grounds, and supporting documents. |
| Appeal | Objection disallowed in full or in part | Generally 30 business days | Challenge the objection outcome before the tax board or tax court. |
A practical file and deadline checklist
- Create a chronology. Record the audit start, Audit Findings Letter date, response deadline, assessment date, reasons request, reasons delivery, objection submission, SARS document requests and objection outcome.
- Use business-day calculations. Check weekends, public holidays and the counting rule that applies to the notice. Keep a second, earlier internal deadline.
- Preserve the complete record. Store the Notice of Assessment, Audit Findings Letter, finalisation letter, reasons, objection, attachments, SARS receipts and every correspondence thread.
- Reconcile the numbers. Tie each disputed amount to your return, ledger, invoice, bank entry or calculation. Explain differences rather than attaching an unindexed document dump.
- Separate issues. Deal with the assessment amount, each item, understatement penalty and any procedural complaint under distinct headings.
- Check validity before sending. Confirm the prescribed form, tax period, assessment number, signature or authentication requirements, attachments and channel.
- Escalate early when needed. A qualified tax practitioner or tax attorney is particularly important where the amount, evidence, penalty, fraud allegation or legal interpretation is substantial.
Common mistakes and how to avoid them
Missing the correct starting date
Taxpayers sometimes count from the audit opening rather than the assessment, or continue counting from the assessment after a valid reasons request. Use the trigger specified for the remedy and keep written proof of delivery dates.
Relying on an informal explanation
A call with an auditor may clarify an issue, but it does not substitute for the prescribed request, objection or appeal. File the formal document even while discussions continue.
Submitting a broad, unsupported objection
General dissatisfaction does not show which item is disputed or why. Use numbered grounds, a calculation and a document index so each contention can be tested.
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Ignoring partly allowed outcomes
A partly allowed objection still leaves disputed items and penalties in issue. Compare the original assessment with the outcome and appeal only the grounds you continue to pursue.
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Assuming finality prevents every reopening
Normal three-year and five-year periods have exceptions. Fraud, misrepresentation or non-disclosure can allow SARS to reopen an assessment, so preserve records and address any allegation directly.
Frequently asked questions
Can I object before asking SARS for reasons?
Yes, where you already understand the assessment. A reasons request is optional support for drafting a precise objection, not a mandatory preliminary step. If you request reasons, follow the rule that determines when your objection period starts.
What if SARS says my objection is invalid?
Read the notice for the missing form, ground, document or deadline. Correct the defect through the prescribed channel within the time SARS allows, keep proof of resubmission and seek advice if validity or late filing is disputed.
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Random freezes, missing sound and display glitches usually trace back to one bad driver. Find and replace yours safely.Free scan · under a minuteCan SARS impose a penalty after reassessing?
Yes. SARS may impose an understatement penalty where the tax position was understated, and its audit guidance says the penalty can reach 200% of the shortfall in applicable cases. Address the penalty facts and legal basis separately from the underlying tax amount.
Where does an appeal go?
A disallowed or partly disallowed objection can generally be appealed to the tax board or tax court. The appeal must identify the objection grounds pursued and explain why SARS’s decision is wrong.
Can SARS and I settle through ADR?
After a valid appeal, you and SARS may mutually agree to alternative dispute resolution under the applicable Chapter 9 framework and section 103 rules. Mutual agreement is required.
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